S.I. No. 46/1984 - Betting Duty (Certified Returns) (Amendment) Regulations, 1984.

S.I. No. 46 of 1984.

BETTING DUTY (CERTIFIED RETURNS) (AMENDMENT) REGULATIONS, 1984.

The Revenue Commissioners in exercise of the powers conferred on them by section 25 of the Finance Act, 1926 (No. 35 of 1926), and section 30 of the Finance Act, 1929 (No. 32 of 1929), hereby make the following Regulations:—

1. These Regulations may be cited as the Betting Duty (Certified Returns) (Amendment) Regulations, 1984.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to these Regulations.

3. (1) Paragraphs (c), (d), (e), (f) and (g) of Regulation 4 of these Regulations shall come into operation on the 17th day of February, 1984.

(2) Paragraphs (a) and (b) respectively of Regulation 4 of these Regulations shall come into operation on the 27th day of May, 1984.

4. The Betting Duty (Certified Returns) Regulations, 1934 (S. R. & O., No. 113 of 1934), are hereby amended by—

( a ) the substitution for Regulation 14 of the following Regulation:

"14. A bet, other than a bet that is made by letter, telegram or telephone, shall not be accepted in the registered bookmaking office unless it is made by means of a written slip or voucher, completed in duplicate, and bearing full particulars of the bet.",

( b ) the substitution for Regulation 15 of the following Regulation:

"15. Every slip, voucher, letter or telegram on or by means of which a bet is made shall immediately on acceptance of the bet be marked indelibly by the bookmaker with the date and time of acceptance and a number in a consecutive series, and, in the case of a bet made by handing in a slip or voucher, the duplicate of the slip or voucher bearing the same number shall then be issued to the person handing in the slip or voucher.",

( c ) the substitution for Regulation 26 of the following Regulation:

"26. The bookmaker shall furnish a return in the form prescribed by the Commissioners of the total amount of all bets to which the arrangement is applicable accepted by him on each day of the week.",

( d ) the substitution for Regulation 28 of the following Regulation:

"28. When no bet is accepted by the bookmaker, on any day, he shall enter a 'nil' return for that day in the return to be furnished under number 26 of these Regulations.",

( e ) the substitution for Regulation 29 of the following Regulation:

"29. Not later than the Thursday next following the week ending on a Saturday to which the return required by number 26 of these Regulations relates, the bookmaker shall furnish to the Collector of Customs and Excise designated by the Commissioners for that purpose—

( a ) the said return, certified as required by number 27 of these Regulations; and

( b ) the amount of the duty in respect of the bets to which the arrangement is applicable, accepted by him during the week to which the return relates.",

( f ) the substitution for Regulation 30 of the following Regulation:

"30. A separate return, certified by the bookmaker or by the person authorised by him who has been approved by the Commissioners for that purpose, and a separate remittance of the duty shall be furnished by the bookmaker in respect of each registered bookmaking office of which he is the proprietor.", and

(g) the insertion of the following Regulation after Regulation 33:

"34. Where, as respects any class of persons, the Commissioners by special authority so allow and subject to any conditions which they may think fit to impose, compliance, in whole or in part, with any of these Regulations shall not be required.".

GIVEN this 17th day of February, 1984.

P. F. CURRAN,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations amend the Betting Duty (Certified Returns) Regulations, 1934 so as to better control the charging, securing and collecting of the excise duty on bets.